| 郭 栋,高昌林.巴西支持企业研发创新的税收政策研究[J].全球科技经济瞭望,2021,36(9):41~46 |
| 巴西支持企业研发创新的税收政策研究 |
| Research on Tax Incentives for Business Investment in Research, Development & Innovation in Brazil |
| 投稿时间：2021-07-03 |
| DOI：10.3772/j.issn.1009-8623.2021.09.006 |
| 中文关键词: 巴西；企业研发；税收激励 |
| 英文关键词: Brazil; enterprise R&D; tax incentives |
| 基金项目: |
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| 中文摘要: |
| 为激励企业的研发活动，各国政府采取包括税收优惠在内的多种机制。巴西是世界上较早引入税收优惠政策支持企业研发创新的国家。本文通过对巴西支持企业创新的法律制度沿革、税收体系、税收工具进行分析，为我国完善支持创新的税收政策提出了对策建议。 |
| 英文摘要: |
| To stimulate investment in R&D by private sectors, the governments of countries resort to several mechanisms, such as tax incentives. Brazil was one of the first countries in the world to establish tax incentives to support business investment in research, development & innovation. Thus, this paper is aimed at analyzing the development of the pro-innovation legal system, tax system and fiscal policy of Brazil, and providing suggestions for China to improve the tax policy supporting innovation. |
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